In section 192 of the Income tax Act,
(i) in sub section (1), the words "and super tax" and the words "and average rate of super tax respectively" shall be omitted;
(ii) sub section (2) shall be omitted;
(iii) in sub section (3), the words, brackets and figure "or sub section (2)" shall be omitted;
(iv) in sub section (5), for the words "income tax and super tax", the word "tax" shall be substituted;
(v) the Explanation shall be omitted.